https://www.taxtmi.com/acts?id=6234 Payments to nonresident students and business apprentices present in the visited State principally for education or training are exempt from tax in that State where such payments arise outside that State for maintenance, education or training. Grants, scholarships and employment remuneration not covered by that exemption are afforded the same tax exemptions, reliefs or reductions available to residents of the visited State during the period of education or training. Benefits are limited to a reasonable or customarily required period to complete the education or training, and residency for this Article is determined by residence in the taxable year of the visit or the immediately preceding taxable year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 08 Oct 2024 14:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6234 Payments to nonresident students and business apprentices present in the visited State principally for education or training are exempt from tax in that State where such payments arise outside that State for maintenance, education or training. Grants, scholarships and employment remuneration not covered by that exemption are afforded the same tax exemptions, reliefs or reductions available to residents of the visited State during the period of education or training. Benefits are limited to a reasonable or customarily required period to complete the education or training, and residency for this Article is determined by residence in the taxable year of the visit or the immediately preceding taxable year. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6234